1. A bank service charge would be included on a bank reconciliation as a/an:

a) addition to the book balance b) deduction from the book balance c) addition to the bank balance d) deduction to the bank balance

2. Both the employer and employee are responsible for paying:

a) Social Security and Medicare taxes b) Federal Unemployment (FUTA) taxes c) Social Security, Medicare and FUTA taxes. d) State Unemployment (SUTA) taxes